Austria VAT Rate (2026)
Austria applies a standard VAT rate of 20% to most goods and services. A broad reduced rate of 10% covers food, books, pharmaceuticals, and passenger transport, with a 13% rate applying to cultural events, hotel stays, and wine from farm producers.
Austria VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 20% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 13% | Reduced | Domestic flights; entrance to sporting events; firewood; some agricultural supplies; wine production; cut flowers and plants for decorative use. |
| 10% | Reduced | Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (ex flights); international and intra-community road and rail transport; newspapers and periodicals; printed books (ex e-books); pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste water; restaurants (ex all beverages); hotel accommodation; admission to cultural events and amusement parks; cut flowers and plants for food production; some agricultural supplies. |
| 0% | Zero | Intra-community and international transport (excluding road and rail). |
Austria standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1973 – 1 Jan 1976 | 16% |
| 1 Jan 1976 – 1 Jan 1984 | 18% |
| 1 Jan 1984 – present | 20% |
Reduced rate categories in detail
13% reduced rate
The 13% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
10% reduced rate
The 10% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Austria
Austria applies its standard 20% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Austria
Tourist VAT refund in Austria
Non-EU residents shopping in Austria can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Austria VAT refund
Key facts
- Registration threshold: €35,000 annual turnover
- Standard rate: 20%
- Reduced rates: 13%, 10%, 0%
- Tax authority: Bundesministerium für Finanzen
- Currency: EUR
FAQ
What is the VAT rate in Austria?
The standard VAT rate in Austria is 20%.
Reduced rates of 13% and 10% and 0% apply to essential goods and services.
What is the import VAT rate for Austria?
Import VAT into Austria is charged at the standard 20% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Austria VAT number?
Austria VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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